a. Raw materials purchases b. Direct materials used c. Indirect materials used d. Direct labor used e. Indirect labor used f. Other overhead costs paid in cash g. Overhead applied h. Goods transferred from Cutting to Stitching i. Goods transferred from Stitching to finished goods j. Sales (on account) k. Cost of goods sold View transaction list Journal entry worksheet 2 3 4 5 6 7 11 Record purchase of raw materials. Note: Enter debits before credits. Date General Journal Debit Credit May 31 Record entry Clear entry View general journalView transaction list Journal entry worksheet Record the sale of finished goods on account. Note: Enter debits before credits. Date General Journal Debit Credit May 31 Record entry Clear entry View general journalView transaction list Journal entry worksheet 1 4 5 6 7 8 9 10 11 Record cost of goods sold for May. Note: Enter debits before credits. Date General Journal Debit Credit May 31 Record entry Clear entry View general journalView transaction list Journal entry worksheet Record direct materials used in production. Note: Enter debits before credits. Date General Journal Debit Credit May 31 Record entry Clear entry View general journalView transaction list Journal entry worksheet 1 2 4 5 6 7 8 11 Record indirect materials used in production. Note: Enter debits before credits. Date General Journal Debit Credit May 31 Record entry Clear entry View general journalView transaction list Journal entry worksheet Record payment of other overhead. Note: Enter debits before credits. Date General Journal Debit Credit May 31 Record entry Clear entry View general journalView transaction list Journal entry worksheet Record transfer of goods from the Cutting department to the Stitching department. Note: Enter debits before credits. Date General Journal Debit Credit May 31 Record entry Clear entry View general journalView transaction list Journal entry worksheet Record the transfer of completed products from production to finished goods inventory. Note: Enter debits before credits. Date General Journal Debit Credit May 31 Record entry Clear entry View general journalRequired information File foiiowing information applies to the questions displayed below] Sierra Company manufactures soccer balls in two sequential processes: Cutting and Stitching. All direct materials enter production at the beginning of the cutting process. The following information is available regarding its May inventories. Beginning Ending Inventory Inventory Raw materials inventory $ 41,333 $ 43,?33 Work in process inventoryCutting 113,533 35,533 Work in process inventoryStitching 133,333 82,233 Finished goods inventory 34,133 22,253 The following additional information describes the company's production activities for May. Direct materials Raw materials purchased on credit $ 53,333 Direct materials usedCutting 23,533 Direct materials usedStitching 3 Direct labor Direct laborCutting $ 19,133 Direct laborStitching 23,433 Factory Overhead (Actual costs) Indirect materials used $ 23,333 Indirect labor used 55,433 Other overhead costs 54,333 Factory Overhead Rates Cutting 153% of direct materials used Stitching 123% of direct labor used Sales $ 535,333 2. Prepare May Bijournal entries to record the following May activities: 3. Raw materials purchases b. Direct materials used c. Indirect materials used d. Direct labor used e. Indirect labor used f. lD'ther overhead costs paid in cash 9. Overhead applied h. Goods transferred from Cutting to Stitching i. Goods transferred from Stitching to finished goods j. Sales {on account} k. Cost of goods sold